{"id":11212,"date":"2026-10-23T12:37:32","date_gmt":"2026-10-23T12:37:32","guid":{"rendered":"https:\/\/mybillbook.in\/blog\/?page_id=11212"},"modified":"2026-10-23T12:38:41","modified_gmt":"2026-10-23T12:38:41","slug":"wholesale-trade","status":"publish","type":"page","link":"https:\/\/mybillbook.in\/blog\/sac-code\/wholesale-trade\/","title":{"rendered":"Wholesale Trade SAC Code &amp; GST Rate in India"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">SAC code 9961 covers services in wholesale trade under GST in India. These include services provided by commission agents, commodity brokers, auctioneers and other intermediaries who facilitate wholesale transactions for a fee or commission. The relevant six-digit classification is SAC 996111, and the standard GST rate is 18%.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What Is SAC Code 9961 for Wholesale Trade Services?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">SAC 9961 is the four-digit Services Accounting Code heading for wholesale trade services under GST.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">It primarily covers businesses or individuals who facilitate wholesale transactions between buyers and sellers in exchange for a fee, commission or contractual payment.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Examples include wholesale commission agents, commodity brokers, wholesale auctioneers and intermediaries arranging transactions between manufacturers, distributors and bulk buyers.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The GST classification distinguishes these services from the actual supply of goods. A wholesaler purchasing goods and reselling them to retailers generally makes a supply of goods rather than a wholesale trade service under SAC 9961.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">SAC Code Classification for Wholesale Trade Services<\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><th>SAC code<\/th><th>Classification<\/th><th>Description<\/th><\/tr><tr><td>9961<\/td><td>Services in wholesale trade<\/td><td>Broad heading for wholesale trade services<\/td><\/tr><tr><td>99611<\/td><td>Wholesale trade services group<\/td><td>Services relating to wholesale trade<\/td><\/tr><tr><td>996111<\/td><td>Services provided for a fee, commission or contract basis on wholesale trade<\/td><td>Wholesale agents, brokers, auctioneers and qualifying intermediaries<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">SAC 996111 is the specific six-digit classification for wholesale trade services provided on a fee, commission or contract basis.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The classification is supported by the official GST Scheme of Classification of Services.<\/p>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/www.google.com\/s2\/favicons?domain=https:\/\/cbic-gst.gov.in&amp;sz=32\" alt=\"\"\/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">cbic-gst.gov.in<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">GST Rate on Wholesale Trade Services Under SAC 9961<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The standard GST rate on taxable wholesale trade services under SAC 9961 is 18%.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><th>Service<\/th><th>SAC code<\/th><th>GST rate<\/th><\/tr><tr><td>Wholesale commission agent services<\/td><td>996111<\/td><td>18%<\/td><\/tr><tr><td>Commodity brokerage for wholesale transactions<\/td><td>996111<\/td><td>18%<\/td><\/tr><tr><td>Wholesale auction services<\/td><td>996111<\/td><td>18%<\/td><\/tr><tr><td>Wholesale trade intermediary services<\/td><td>996111<\/td><td>18%<\/td><\/tr><tr><td>Qualifying electronic wholesale brokerage services<\/td><td>996111<\/td><td>18%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">For an intra-state taxable supply, GST generally consists of 9% CGST and 9% SGST. For an inter-state taxable supply, 18% IGST generally applies.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Certain specifically notified wholesale trade services may qualify for exemptions. Therefore, businesses should verify the nature of the service and applicable GST notifications before charging tax.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Types of Wholesale Trade Services Covered Under SAC 9961<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">1. Wholesale Commission Agent Services<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Wholesale commission agents connect sellers with bulk buyers and help facilitate transactions without necessarily purchasing the goods themselves.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For example, an agent may arrange a bulk transaction between a manufacturer and a distributor and earn a commission based on the transaction value.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Such commission-based wholesale trade services generally fall under SAC 996111.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">2. Commodity Brokerage Services<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Commodity brokers help buyers and sellers negotiate wholesale transactions involving agricultural produce, raw materials and other commodities.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Where the activity is a qualifying wholesale trade brokerage service, SAC 996111 may apply.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">However, services supplied by agricultural produce commission agents may qualify for specific GST exemptions depending on the applicable conditions.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">3. Wholesale Auction Services<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Wholesale auctioneers arrange the sale of goods through auctions and charge fees or commissions for their services.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The auctioneer&#8217;s service may fall under SAC 996111, while the underlying goods are classified separately under their respective HSN codes.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">4. Electronic Wholesale Trade Intermediary Services<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Electronic wholesale intermediaries help businesses identify buyers or sellers and facilitate bulk commercial transactions through digital platforms.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">When the platform provides a wholesale brokerage or intermediary service for a fee, SAC 996111 may apply.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">However, digital platforms providing advertising, software subscriptions or other distinct services may require a different SAC classification.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">5. Contract-Based Wholesale Trade Services<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Some businesses facilitate wholesale transactions under contractual arrangements rather than earning a percentage-based commission.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Where the contract involves arranging or negotiating wholesale transactions for another party, the service may fall under SAC 996111.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The exact classification depends on the contractual responsibilities and nature of the service.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Difference Between SAC 9961 and HSN Codes for Wholesale Businesses<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">One of the most common classification mistakes is assuming that all wholesale businesses should use SAC 9961.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><th>Basis<\/th><th>SAC 9961<\/th><th>HSN code<\/th><\/tr><tr><td>Used for<\/td><td>Wholesale trade services<\/td><td>Goods sold by wholesalers<\/td><\/tr><tr><td>Nature of supply<\/td><td>Services<\/td><td>Goods<\/td><\/tr><tr><td>Examples<\/td><td>Brokerage, commission, auction services<\/td><td>Rice, furniture, electronics, machinery<\/td><\/tr><tr><td>GST rate<\/td><td>Generally 18%, subject to exemptions<\/td><td>Depends on the product<\/td><\/tr><tr><td>Invoice classification<\/td><td>SAC 996111 for qualifying services<\/td><td>Relevant product-specific HSN<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Example: A wholesale distributor purchases 100 cartons of packaged food and resells them to retailers. The distributor should classify the goods using the appropriate HSN code, not SAC 996111.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">If a separate commission agent arranges that transaction and charges a brokerage fee, the agent&#8217;s service may fall under SAC 996111.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For product classifications, refer to the <a href=\"https:\/\/mybillbook.in\/blog\/hsn-code\/?utm_source=chatgpt.com\">HSN Code List Under GST<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Are Wholesale Trade Services and Wholesale Sales the Same Under GST?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">No. Wholesale trade services and wholesale sales represent different types of supplies.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Wholesale sale of goods: A business purchases products and sells them to retailers, distributors or other businesses. GST is calculated according to the goods supplied and their applicable HSN classifications.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Wholesale trade services: An agent or intermediary facilitates a wholesale transaction for another business and receives a commission or service fee. GST is generally calculated on the consideration for the taxable service.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A business may undertake both activities, but each supply should be classified according to its actual nature.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">GST Exemptions Applicable to Wholesale Trade Services<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Although wholesale trade services generally attract 18% GST, certain services may qualify for exemptions under specific notifications.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Examples include:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Agricultural produce commission agents: Services supplied by commission agents for the sale or purchase of agricultural produce may qualify for exemption under the applicable GST notification.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Fair price shop services: Specified services supplied by fair price shops to government authorities under the Public Distribution System may qualify for exemption, subject to notification conditions.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Specified intermediary services involving overseas transactions: Certain services under heading 9961 involving transactions where both the supplier and recipient of goods are outside India may qualify for exemption when prescribed conditions and documentation requirements are satisfied.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Businesses should not assume that all agricultural brokerage, government-related wholesale activities or international transactions are automatically exempt.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">How to Find the Correct SAC Code for Wholesale Trade Services<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Businesses can identify the appropriate classification by following these steps:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Identify the transaction: Determine whether the business is selling goods or providing a wholesale trade service.<\/li>\n\n\n\n<li>Check the business&#8217;s role: Establish whether it acts as a principal seller, commission agent, broker or intermediary.<\/li>\n\n\n\n<li>Select the classification: Use SAC 996111 for qualifying fee-based or commission-based wholesale trade services.<\/li>\n\n\n\n<li>Verify the GST treatment: Check the applicable rate and any exemptions.<\/li>\n\n\n\n<li>Prepare the invoice: Include the required SAC code and GST details when issuing a taxable service invoice.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">Businesses can verify the classification using the official <a href=\"https:\/\/services.gst.gov.in\/services\/searchhsnsac?utm_source=chatgpt.com\">GST HSN\/SAC Search Tool<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For other service classifications, explore the <a href=\"https:\/\/mybillbook.in\/blog\/sac-code\/?utm_source=chatgpt.com\">SAC Code List Under GST<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Why Is the Correct SAC Code Important for Wholesale Trade Businesses?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Using the correct classification helps businesses distinguish taxable services from the sale of goods.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Accurate GST classification: Identifies whether a transaction should be recorded as a service or a goods supply.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Correct tax calculation: Helps businesses apply the relevant GST rate to brokerage and commission charges.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Invoice accuracy: Supports the inclusion of appropriate SAC or HSN details on invoices.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Better record-keeping: Helps separate wholesale sales revenue from service commission income.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">GST reporting: Supports accurate reporting of taxable supplies in GST returns.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">GST Calculation Example for Wholesale Commission Services<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Suppose a wholesale commission agent arranges a bulk transaction and earns \u20b920,000 as commission.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Assuming the service attracts 18% GST:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><th>Particulars<\/th><th>Amount<\/th><\/tr><tr><td>Wholesale commission<\/td><td>\u20b920,000<\/td><\/tr><tr><td>GST at 18%<\/td><td>\u20b93,600<\/td><\/tr><tr><td>Total invoice amount<\/td><td>\u20b923,600<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">For an intra-state taxable supply, GST would generally be divided into \u20b91,800 CGST and \u20b91,800 SGST.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For an inter-state taxable supply, \u20b93,600 IGST would generally apply.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The GST calculation is based on the commission charged by the agent, assuming it is the consideration for the agent&#8217;s taxable service. The underlying sale of goods is a separate transaction with its own GST classification.<\/p>\n\n\n<p>\n\n\t\t<div class=\"wp-faq-schema-wrap\">\n\t\t\t\t\t\t\t<h2>Frequently Asked Questions<\/h2>\n\t\t\t\t\t\t<div class=\"wp-faq-schema-items\">\n\t\t\t\t\t\t\t\t\t<h3>What is the SAC code for wholesale trade services?<\/h3>\n\t\t\t\t\t<div class=\"\">\n\t\t\t\t\t\t<p>Wholesale trade services fall under SAC heading 9961. The six-digit code 996111 covers qualifying services provided for a fee, commission or on a contract basis in wholesale trade.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<h3>What is the GST rate for SAC 9961?<\/h3>\n\t\t\t\t\t<div class=\"\">\n\t\t\t\t\t\t<p>The standard GST rate for taxable wholesale trade services under SAC 9961 is 18%. Specific exemptions may apply depending on the service and relevant notification conditions.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<h3>What is SAC code 996111?<\/h3>\n\t\t\t\t\t<div class=\"\">\n\t\t\t\t\t\t<p>SAC 996111 covers wholesale trade services provided for a fee, commission or on a contract basis, including qualifying commission agent, commodity brokerage and auction services.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<h3>Do wholesalers use SAC 9961 for selling goods?<\/h3>\n\t\t\t\t\t<div class=\"\">\n\t\t\t\t\t\t<p>No. Wholesalers selling goods on their own account generally use the applicable HSN codes for the products. SAC 9961 applies to qualifying wholesale trade services.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<h3>Is GST applicable to wholesale commission?<\/h3>\n\t\t\t\t\t<div class=\"\">\n\t\t\t\t\t\t<p>Wholesale commission services generally attract 18% GST when taxable. Specific exemptions may apply, such as qualifying commission agent services involving agricultural produce.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<h3>Is SAC 9961 applicable to wholesale distributors?<\/h3>\n\t\t\t\t\t<div class=\"\">\n\t\t\t\t\t\t<p>Not automatically. A distributor purchasing and reselling goods generally makes supplies of goods. SAC 9961 may apply if the distributor separately provides qualifying wholesale trade intermediary services.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<h3>Is wholesale brokerage classified under SAC 996111?<\/h3>\n\t\t\t\t\t<div class=\"\">\n\t\t\t\t\t\t<p>Yes, qualifying brokerage services involving wholesale commercial transactions may fall under SAC 996111.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<h3>Is SAC 9961 an HSN code?<\/h3>\n\t\t\t\t\t<div class=\"\">\n\t\t\t\t\t\t<p>No. SAC 9961 is a service classification heading. HSN codes are used for goods, while SAC codes are used for services.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\n\n\n\n<h2 class=\"wp-block-heading\">Official Sources<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/cbic-gst.gov.in\/hindi\/gst-goods-services-rates.html?utm_source=chatgpt.com\">CBIC \u2013 GST Rates on Goods and Services<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/cbic-gst.gov.in\/hindi\/pdf\/central-tax-rate\/Notification11-CGST-Annexure.pdf?utm_source=chatgpt.com\">CBIC \u2013 Scheme of Classification of Services<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/services.gst.gov.in\/services\/searchhsnsac?utm_source=chatgpt.com\">GST Portal \u2013 HSN\/SAC Search<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Last Reviewed: 23 October 2026<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>SAC code 9961 covers services in wholesale trade under GST in India. These include services provided by commission agents, commodity [&hellip;]<\/p>\n","protected":false},"author":20,"featured_media":0,"parent":11106,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"site-sidebar-layout":"no-sidebar","site-content-layout":"plain-container","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"class_list":["post-11212","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Wholesale Trade SAC Code &amp; GST Rate in India<\/title>\n<meta name=\"description\" content=\"Find SAC code 9961 for wholesale trade services under GST. 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